Mission orders, per diem, hotel and transport expenses must be completed according to the current regulations and with the preserved ones justification documents.
Locally loaded MK regulation no. 969 Appendix 1 list. Days money is indicated in euros; hotel rate - in the currency of the relevant annex.
| Country or territory | Daily money | Hotel norm |
|---|
The procedure for reimbursement of business trip expenses is regulated by the rules of the MK No. 969. A practical sequence of work for accounting is summarized here costs and taxation could be justified.
| A step | What are you doing? |
|---|---|
| 1. Determines the status | Business trip, business trip or regular work duty execution in place of another. |
| 2. Determines the period | Departure and return date, time, country and route. |
| 3. Apply the norm | Per diem and hotel rate according to the annex to the MK regulations. |
| 4. Documents are checked | Order, tickets, invoices, checks, bank payments and currencies course. |
| 5. Prepare the settlement | Advance settlement, amount to be paid or returned, posting. |
| Stage | Documents |
|---|---|
| Before the trip | Order, purpose, period, country, source of funding, the amount of the advance. |
| During the trip | Checks, tickets, hotel bills, parking lots, luggage and documents of other expenses. |
| After the trip | Assignment report, advance payment, exchange rate justification and cost decision. |
The full list of national daily allowances and hotel norms is in the Ministry of Justice in the annex to the regulations. We leave the work algorithm and risk on this page control so that the user can prepare documents without searching by several sources.
Practical answers about per diems, expense documents and issuing a business trip.
An order from the employer or other internal is usually required decision, information about the purpose and period, transport and accommodation documents, advance payment and other expenses supporting documents.
No. Per diem is intended as a daily supplement for a business trip expenses, but accommodation expenses are assessed separately according to documents and relevant national regulations. Both amounts in the table listed in separate columns.
Proof of transaction must be retained and applied the exchange rate used in accounting according to the transaction date and accounting procedure of the company. Card extract does not replace a document explaining the content of the purchase.
No. The employee's permanent workplace, employment contract, the purpose of the trip and the actual circumstances. Regular work in various places may be organized differently than a separate business trip.
In certain cases, the amount of daily allowance can be reduced if meals provided to the employee free of charge and fulfilled the conditions specified in the regulatory enactments. The reduction must be justified with mission documents and not to be applied automatically.
The business trip period must be distinguished from the actual working time. If the employee performs work duties on a holiday, working hours accounting and compensation must be assessed in accordance with the Labor Law and to the order of the company.
Reimbursement of an expense usually requires a justification a document showing the content, date and amount of the purchase. If the document cannot be obtained, the situation must be evaluated individually; A bank card payment record alone is not always proof the economic purpose of the edition.
The advance is recorded as a settlement with the employee. After returning the employee submits an expense report and documents, but the unused amount is refunded or the difference is reimbursed in accordance with procedures set by the company.